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INTRODUCTION

TO
TAXATION LAND REFORM COOPERATIVE
Taxation
is a System

IN WHICH A GOVERNMENT TAKES


MONEY FROM PEOPLE AND SPENDS IT ON
THINGS SUCH AS EDUCATION, HEALTH,AND
DEFENSE.

AMOUNT OF MONEY THAT PEOPLE HAVE TO PAY IN TAXES


TWO CONCEPTS:
“theory of necessity”
“principle of reciprocity”
TAXATION
PROCESS OF RAISING SUFFICIENT
FUND THROUGH THE LEGISLATIVE
BODY
OF THE STATE TO PAY FOR AND
SUPPORT THENECESSARY EXPENSES
OF THE GOVERNMENT
POWER OF STATE
HAS THE POWER TO RAISE MONEY
TAXATION
HAS THE POWER TO TAKE PRIVATE PROPERTYFOR PUBLIC
EMINENT DOMAIN
HAS THE POWER TO LEVY
POLICE POWER
THE FOLD NATURE OF TAXATION
INHERENT POWER LEGISLATIVE POWER
CHARACTERISTICS OF TAXATION
FISCAL ADEQUACY THEOROTICAL JUSTICE ADMINISTRATIVE FEASIBILITY
ASPECTS OF TAXATION
LEVYNG OF THE TAX COLLECTION OF THE LEVIED
OBJECTS OF TAXATIONS
LIMITATIONS ON THE POWER OF
TAXATION
CONSTITUTIONAL LIMITATIONS
are those presented for in the constitution
INHERENT LIMITATIONS
are those precincts that exist independently outside the power of the
constitution.
Purpose
Territoriality
Double taxation
Exemption
Non-delegation
TAX ARE OBLIGATORY CONTRIBUTIONS
WHICH ARE
PROPORTIONATE
TO THE ABILITY OF
PERSONS AND INSTITUTIONS
TO SUSTAIN AND SUPPORT
GOVERNMENT NEEDS
for public purposes
ESSENTIAL CHARACTERISTICS OF TAX
Obligatory or compulsory contribution

Charged by the lawmaking body

Impartial in character

Payable in money

Obligatory for the purpose of raising funds

For public use only


CLASSIFICATION OF TAXES
BASED ON

SUBJECT MATTER WHO BEARS THE DETERMINATION OF PURPOSE AUTHORITY WHO GRADUATION OF
OR OBJECT BURDEN AMOUNT IMPOSES THE TAX RATE
 Personal poll  Direct  Specific (Tax on  Revenue  National  Propotional (12%
or capitation (Community tax, destilled spirits, (income tax, (Internal value-added tax,
(Residence tax) cigars , wines, value added revenue percentage taxes,
 Property (real income tax , fireworks and the tax) taxes, tariff real estate)
estate tax) estate, tax like)  Special and customs  Progressive or
 Excise ,donor’s tax)  Ad valorem (real (protect local duties) graduated
 Indirect estate taxes, industries  Municipal or (income tax
(custom duties exsice taxes on against foreign Local (Real estate estate tax ,
value added tax cigarettes, competitions) taxes, municipal donor’s tax)
, some gasoline and licenses)  Regressive
percentage tax) others)
TAX EVASION TAX AVOIDANCE
OCCURS WHEN OCCURS WHEN LEGALLY
ILLEGAL EFFORTS ARE PERMISSIBLE ATTEMPTS
MADE TO ESCAPE THE ARE MADE TO MINIMIZE
PAYMENT OF TAX OR REDUCE THE TAX TO
BE MADE
LAND REFORM
• IS CALLED
• LAND REFORM OR AGRARIAN REFORM

IT DEALS WITH LAND DISTRIBUTION TO GIVE LAND RIGHTS AND


LAND OWNERSHIP TO THE TILLERS OF THE LAND- THE FARMERS.

LEGAL BASIS FOR COMPREHENSIVE AGRARIAN REFORM PROGRAM


Republic act 6657 also known as Comprehensive Agrarian Reform Law (CARL) signed by
Corazon Aquino on June 1998.
Act instituting a CARP to promote social justice and industrialization, providing the
mechanism of its implementation, and for other purposes.
CARP VISION
A NATION WHERE THERE IS
EQUITABLE LAND OWNERSHIP
AND EMPOWERED AGRARIAN
REFORM BENEFICIARIES
WHO ARE EFFECTIVELY
MANAGING THEIR ECONOMIC
FOR A QUALITY OF LIFE
AND SOCIAL DEVELOPMENT
HISTORY OF CARP
June 10,1988, former
President Corazon Aquino
Signed into Republic act No.
6657 also known as Comprehensive Agrarian
Reform Law (CARL)
Presedent Corazon Aquino enacted the
Following laws:
• Executive Order No. 228 July 16, 1987
• Executive Order No. 229 July 22, 1987
• Proclamation No. 131 July 22 1987 Section 21 under Article ll
• Executive Order No. 129 July 26, 1987 that “the state shall promote
comprehensive rural development
• Republic Act No. 6657 June 10, 1988(CARP)
and agrarian reform”
• Executive Order No. 405 June 14, 1990
• Executive Order No. 406 July 14, 1990
1992 Fidel Ramos
Administration came face to face with publics who lost
confidence in the agrarian reform programs. Commited
to the vision “Fairer, faster and more meaningful
implementation of the Agrarian Reform Program”

• Republic Act No. 7881, 1995


• Republic Act No. 7905, 1995
• Executive Order No.363, 1997
• Republic Act No. 8435, 1997
(Agriculture and Fisheries Modernization Act
(AFMA))
• Republic Act 8532, 1998
(Agrarian Reform Fund Bill)
President Joseph Estrada
(1998-2000) “ERAP PARA SA
MAHIRAM”, this was the battle cry
that endeared President Joseph
Estrada and made him very popular
during the 1998 presidential
election
• Executive Order No. 151
,September 1999 (Farmer’s
trust fund)
• Magkabalikat para sa Kaunlarang
Agraryo” o MAGSASAKA
• Provision of Support Services
• Infrastracture Projects
• KALAHI AR Zone
• Agrarian Justice
• Land Tenure Improvement
COOPERATIVE

IS A DULY REGISTERED ASSOCIATION OF PERSONS WITH A COMMON BOND OF


INTEREST THAT HAVE VOLUNTARILY JOINED TOGETHER TO ACHIEVE A LAWFUL
COMMON SOCIAL OR ECONOMIC END.

REPUBLIC ACT NO 6939


AN ACT CREATING THE COOPERATIVE DEVELOPMENT AUTHORITY TO PROMOTE THE
VIABILTY AND GROWTH OF COOPERATIVE AS INSTRUMENT OF EQUITY, SOCIAL
JUSTICE AND ECONOMIC DEVELOPMENT
OBJECTIVES OF COOPERATIVE

PROVIDES GOODS AND SERVICES TO ITS MEMBERS

ENABLE THEM TO ATTAIN INCREASE INCOME AND SAVINGS, INVESTMENTS, PRODUCTIVITY AND
PURCHASING POWER AND PROMOTE AMONG THEM EQUITABLE DISTRIBUTION OF NET SURPLUS
THROUGH MAXIMUM UTILIZATION OF ECONOMIC OR SALE
PURPOSE IN ORGANIZING A
COOPERATIVE
• Encourage thrift and savings mobilizations among the members
• Generate funds and extend credit to the members for productive and provident purposes
• Encourage among members systematic production and marketing
• Provide goods and services and other requirements to the members
• Develop expertise and skills among the members
• Acquire lands and provide housing benefits for the members
• Insure against losses of the members
• Promote and advance the economics social and educational state of the members
• Establish, own lease or operate cooperative banks, cooperative wholesale and retail complexes,
insurance and agricultural/industrial processing enterprises and public markets
• Coordinate and facilitate the activities of cooperatives
• Undertake and all other activities for the effective and efficient implementation of the provision
of R.A 6939
TYPES OF COOPERATIVE
• CREDIT COOPERATIVE – Promotes thrift and savings among its members and
creates funds in order to grant loans for productive and provident purposes.

• CONSUMER COOPERATIVE – The primary purpose is to procure and distribute


commodities to members and non-members.
• PRODUCERS COOPERATIVE – Undertakes joint production whether agricultural or
industrial.
• MARKETING COOPERATIVE - engages in the supply of production inputs to
members and markets their products
• SERVICE COOPERATIVE –engages in medical and dental care, hospitalization,
transportation, insurance and housing.
• MULTI-PURPOSE COOPERATIVE- combines two or more of the business activities of
these different types of cooperatives.
THE END

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